基于SAP信息化系统下制造加工业的成本管理思考  

Reflection on Cost Management of Manufacturing and Processing Industry Based on SAP Information System

作　　者：项磊 Xiang Lei(CNBM Bengbu Design ＆ Research Institution for Glass Industry Co., Ltd. Bengbu Anhui 233010)

机构地区：[1]中建材蚌埠玻璃工业设计研究院有限公司,安徽蚌埠233010

出　　处：《中国玻璃》2018年第3期46-48,共3页China Glass

摘　　要：企业资源管理系统（ERP）作为最重要的信息化手段之一已经受到很多企业的青睐，成为提高企业管理能力的重要手段。而SAP系统是最为优秀的ERP系统之一，本文就SAP信息化系统下的制造加工企业的成本管理优势分析，以目标成本对成本中心进行分析，并指出企业在实施SAP的过程中需要重视的问题，希望能为企业成本管理提供一些参照。As one of the most important informadon methods, enterprise resource planning system （ERP） has been favored by many companies and has become an important means to improve the management capabilities of enterprises. The SAP system has been one of the most outstanding ERP systems. This paper analyzed the cost management advantages of manufacturing and processing companies under the SAP information system, explained cost centers with target costs, and pointed out that companies needed to pay attention to the process of implementing SAP. Problems, hoping to provide some reference for enterprise cost management.

关 键 词：SAP信息化系统 制造加工企业 成本管理 

分 类 号：TP393.18[自动化与计算机技术—计算机应用技术]